CODE | 90548 |
---|---|
ACADEMIC YEAR | 2022/2023 |
CREDITS | |
SCIENTIFIC DISCIPLINARY SECTOR | SECS-P/07 |
LANGUAGE | Italian |
TEACHING LOCATION |
|
SEMESTER | 1° Semester |
TEACHING MATERIALS | AULAWEB |
OVERVIEW
This course is the advanced learning of managerial accounting systems. It aims to teach planning, controlling and reporting instruments for both operational activity in the short term and strategic planning in the long term.
AIMS AND CONTENT
LEARNING OUTCOMES
This course aims to study the managerial accounting system, deals with both traditional instruments and innovative methods emerging during the latest years, such as Activity Based Costing. The course program is organized in three sections. Section One regards cost analysis, cost behavior and managerial decisions. Section Two addresses performance measurement through Critical Success Factors and Key Performance Indicators. Section Three studies the techniques for providing information for long range planning, such as Balanced Scorecard an Business Plan. The course includes several exercises, empirical applications and business case analysis.
TEACHING METHODS
Theoretical lessons, exercises, case analysis, reading of business reports.
SYLLABUS/CONTENT
Managerial accounting systems: origins and evolution
Cost accounting and analysis
The Break-even point analysis
Full costing and direct costing
Budgeting
Managerial reporting
Long range strategic planning
TEACHERS AND EXAM BOARD
Ricevimento: Tuesday 9:30
Exam Board
RENATA DAMERI (President)
PAOLA RAMASSA
LESSONS
LESSONS START
II semester
Class schedule
L'orario di tutti gli insegnamenti è consultabile all'indirizzo EasyAcademy.
EXAMS
EXAM DESCRIPTION
Written exam
Exam schedule
Data | Ora | Luogo | Degree type | Note |
---|---|---|---|---|
09/01/2023 | 11:00 | GENOVA | Scritto | |
23/01/2023 | 11:00 | GENOVA | Scritto | |
06/02/2023 | 11:00 | GENOVA | Scritto | |
05/06/2023 | 11:00 | GENOVA | Scritto | |
19/06/2023 | 11:00 | GENOVA | Scritto | |
10/07/2023 | 11:00 | GENOVA | Scritto | |
11/09/2023 | 11:00 | GENOVA | Scritto |